United States v. The Hall Family Trust Dated June 8, 2001

I. BACKGROUND

22 The ultimate issue in this case concerned which party was liable for tax liens owed 23 to the IRS. On November 12, 2019, the Court granted judgment to the Scott Defendants, 24 holding that the Halls failed to show they suffered any damages independent of the amounts 25 already paid to the IRS by their title insurance company, and real party in interest, 26 Commonwealth. (Doc. No. 195.) The Scott Defendants filed a motion for attorneys’ fees 27 on November 26, 2019, which is currently pending before the Court. (Doc. Nos. 202–03.) 28 On December 4, 2019, the Halls filed a notice of appeal to the Ninth Circuit. (Doc. No. 206.) II. DISCUSSION “If an appeal on the merits of the case is taken, the court may rule on the claim for fees, may defer its ruling on the motion, or may deny the motion without prejudice, directing . . . a new period for filing after the appeal has been resolved.” Fed. R. Civ. P. 54, Advisory Committee Note (1993). Courts consider four factors to determine whether to stay awarding attorneys’ fees and costs pending appeal: (1) “whether the stay applicant has made a strong showing that he is likely…